N.M. Admin. Code § 3.2.213.10

Current through Register Vol. 35, No. 24, December 23, 2024

Section 3.2.213.10 - INTERSTATE TRANSPORTATION

A.Transporting forest fire fighting materials: The receipts from transporting forest firefighting materials, such as slurry, in airplanes from a point inside New Mexico to a point outside New Mexico are deductible from gross receipts.

B.Star route contractors:

(1) A person holding a contract for the transportation of United States mail as a "star route contractor" from points within New Mexico to other points outside New Mexico may deduct the portion of gross receipts which were derived from transactions in interstate commerce.

(2) In order to determine the portion of the receipts from the contract which is subject to the gross receipts tax, the total receipts from the contract are to be multiplied by a fraction, the numerator of which is the total number of delivery points in New Mexico and the denominator of which is the total number of delivery points. A delivery point is any point at which mail is required, by contract, to be delivered.

C.Hauling livestock or produce: Receipts from hauling livestock or agricultural products in a single shipment from points within New Mexico to points outside New Mexico, or from points outside New Mexico to points within New Mexico, are deductible from gross receipts as transactions in interstate commerce.

D.Transportation by aircraft:

(1) Receipts from transporting persons by aircraft from one point to another are deductible as receipts from transactions in interstate commerce.

(2) Receipts from transporting property by aircraft in a single flight from points within New Mexico to points outside New Mexico, or from points outside New Mexico to points within New Mexico are deductible from gross receipts as receipts from transactions in interstate commerce.

(3) Receipts from transporting property by aircraft from one point in New Mexico to another point in New Mexico are not deductible as transactions in interstate commerce.

E.Federal preemption - transportation by motor carrier:49 USC 14505 prohibits New Mexico and its political subdivisions from imposing tax on receipts from transporting passengers by motor carrier in interstate commerce. Such receipts, therefore, are deductible under Section 7-9-55 NMSA 1978.

N.M. Admin. Code § 3.2.213.10

3/9/72, 11/20/72, 3/20/74, 7/26/76, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 3/31/94, 11/15/96, 1/31/97; 3.2.213.10 NMAC - Rn, 3 NMAC 2.55.10 & A, 5/31/01, Adopted by New Mexico Register, Volume XXXIII, Issue 22, November 29, 2022, eff. 11/29/2022